Research On The Compliance Non-prosecution System For Corporate Tax-related Crime

The statistics of enterprise crime cases in this article from 2017 to 2022 show that crimes that only endanger tax collection and management account for 35% of enterprise crime.It can be seen that tax-related crimes are the highest criminal risks faced by enterprises.This is because enterprises have many means of tax-related crimes and are difficult to prevent them.In addition,China currently has only one way of fines for unit crimes,so it is difficult to achieve long-term effective governance of enterprise tax-related crimes.In the long run,it is impossible to maintain the orderliness and standardisation of China’s tax order,which also hinders China’s optimisation of the rule of law business environment and the realisation of high-quality economic development.The construction of a compliance non-prosecution system for tax-related crimes by enterprises has made great achievements in solving the problem of poor governance of tax-related crimes in enterprises.Building a relatively complete enterprise tax-related crime compliance nonprosecution system is conducive to encouraging enterprises to improve their internal governance systems,preventing enterprise crime,and promoting the healthy and longterm development of enterprises for the internal governance of enterprises.For the external governance of enterprises,it can effectively avoid enterprise bankruptcy caused by enterprise accusations,the occurrence of employee unemployment and other situations.At the same time,China’s existing leniency system of confession and punishment,the conditional non-prosecution system for minors and the concept of prevention and consultative justice provide a support basis for the localisation of the construction of a taxrelated crime compliance non-prosecution system for enterprises.Therefore,the localisation of a tax-related crime compliance non-prosecution Based on this,this article examines and analyses 29 cases of enterprise tax-related crime compliance nonprosecution in the pilot reform practice,and summarises the effectiveness and problems of the reform practice of enterprise compliance non-prosecution,so as to put forward the construction and improvement path of enterprise tax-related crime compliance nonprosecution system,and then maintain China’s tax Order,optimise the legal business environment,and protect the healthy and long-term development of the enterprise economy.In addition to the introduction and conclusion,the full text is divided into four parts.The introduction starts from the introduction that today’s world is in an era of compliance,and corporate tax-related crimes are a special compliance field that needs urgent attention,explains the background of topic selection,analyses the theoretical and practical significance of this article’s research,and introduces the research methods of this article: case study method,comparative research method.Secondly,sort out the literature at home and abroad,comment on the current situation of research at home and abroad,and introduce the possible innovations of this research on this basis.The first part is the concept and development of non-prosecution for enterprise taxrelated crimes.This part mainly defines the relevant concepts of enterprise tax-related crime compliance non-prosecution studied in this article,including the definition of the concept of "enterprise",the "regulation" of tax compliance,and the concept of the effectiveness of the tax compliance system.On this basis,it introduces the origin and development of enterprise tax-related crime compliance non-prosecution,which provides a certain theoretical basis for the subsequent research.The second part is the legitimacy,necessity and feasibility of localising the construction of a tax-related crime compliance non-prosecution system for enterprises.The legitimacy of the system is mainly reflected in: the legitimacy of compliance investigation at the substantive and procedural levels;the necessity of the system is mainly reflected in: there are loopholes in China’s existing unit crime departure system;the high incidence of enterprise tax-related crimes and difficult to prevent;the single penalty for enterprise tax-related crimes,the governance effect is poor,and it is The goal of China’s tax order;realising the realistic needs of the transformation of the high-quality economic development strategy;the feasibility is mainly reflected in China’s existing leniency system and conditional non-prosecution system,which can provide a certain institutional support for the construction of the enterprise tax-related crime compliance nonprosecution system.At the same time,the The positioning is its strong main support.The third part is the investigation and analysis of the pilot reform of the enterprise tax-related crime compliance non-prosecution system.Through public retrieval and collection,the reasons for the case,sentencing circumstances,sentencing range and prosecution modes of 29 enterprise tax-related crime compliance non-prosecution cases in the pilot reform are analysed,and examine and analyse the general problems of enterprise compliance non-prosecution and the special problems of non-prosecution of tax-related crimes in the practice of pilot reform.The fourth part is the construction of a non-prosecution system for corporate taxrelated crimes.The localisation of the enterprise tax-related crime compliance nonprosecution system should include substantive and procedural content.In terms of legislation,it is necessary to clarify the application of the system,improve the connection with the "double punishment system" for crimes committed by criminal law units,and the connection with the leniency system of confession and punishment and the conditional non-prosecution system.In terms of procedures,design three specific procedural paths of the system,focussing on analysing the start-up,inspection,supervision and relief path of the enterprise tax-related crime compliance non-prosecution system,so as to provide reference ideas for practical application.In conclusion,this article believes that the localisation of the enterprise tax-related crime compliance non-prosecution system is necessary,legitimate and feasible.At the same time,the enterprise compliance pilot reform practice carried out by China’s procuratorial organs has developed a diversified non-prosecution system.These practical experiences are for the future criminal compliance system.Legislative at the substantive and procedural levels provides useful experience.First of all,in terms of legislation,we should confirm the application of the enterprise tax-related crime compliance nonprosecution system,the improvement of the connection with the criminal law unit crime "double penalty system",and the connection with the guilty plea leniency system and the conditional non-prosecution system.In terms of procedures,three specific procedural paths of the enterprise tax-That is: preliminary investigation + direct prosecution,relative non-prosecution + procuratorial advice + compliance supervision,conditional nonprosecution agreement signing + regulatory evaluation + conditional nonprosecution/prosecution.At the same time,the key links in the operation of the enterprise tax-related crime compliance non-prosecution system,that is,the start-up,inspection,supervision and relief path of the system are analysed.The era of compliance has come.China must take advantage of the hot iron to build and improve the enterprise compliance non-prosecution system and pay attention to the special compliance field of enterprise taxrelated crimes,so as to lay a good institutional foundation for improving the governance effect of enterprise tax-related crimes,optimising China’s business environment and helping to achieve high-quality economic development.